Audit Reports

19 July 2017

Financial

Tamil Nadu

Report No.2 of 2017 - Revenue Sector, Government of Tamil Nadu

70 3.3.11 Non -realisation of revenue to Government Account 71 CHAPTER IV TAXES ON VEHICLES 4.1 Tax administration 73 4.2 Results of audit 73 4.3 Performance Audit on Collection of taxes and fees and delivery of citizen services by Home -Transport Department 74 iv Paragraph Page CHAPTER V..................

Sector:

Finance

Chapter 2 Value Added Tax / Sales Tax of Report No.2 of 2017 - Revenue Sector, Government of Tamil Nadu

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Out of these 21 Companies, SIPCOT had allotted land to 13 Companies with exemption from payment of stamp duty. We, however, observed that a report regarding the non -preference of claim for grant of SPA by the companies after the expi ry of investment obligation period was not sent to..................

Chapter 4 Taxes On Vehicles of Report No.2 of 2017 - Revenue Sector, Government of Tamil Nadu

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Categories Number of cases Amount 1 Performance Audit on “Collection of taxes and fees and delivery of citizen services by Home Transport Department” 1 205.82 2 Non / short collection of tax 27 0.50 3 Non / short collection of fees 40 0.29 4 Non / short collection of penalty 128 2.95 5 Others..................

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10 August 2017

Compliance

Report No.34 of 2017 - Compliance audit Union Government Loans to Independent Power Producers by Rural Electrification Corporation Limited and Power Finance Corporation Limited Reports of Ministry of Power

The major portion of net- worth of this promoter was in the form of land and house property, which had no immediate realization prospects. This was identifie d as the weakness of promoters/project. As per the internal policy of PF C, such promoters should bring in 100 per cent equity..................

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 2 - Sanction of Loans of Report No.34 of 2017 - Compliance audit Union Government Loans to Independent Power Producers

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The major portion of net- worth of this promoter was in the form of land and house property, which had no immediate realization prospects. This was identifie d as the weakness of promoters/project. As per the internal policy of PF C, such promoters should bring in 100 per cent equity..................

Chapter 4 - Restructuring of Loans of Report No.34 of 2017 - Compliance audit Union Government Loans to Independent Power

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Report No. 34 of 2017 36 Chapter-IV RESTRUCTURING OF LOANS A restructured loan account is one where the lender, for economic or legal reasons relating to the borrower’s financial difficulties, grants concessions to the borrower that it would not...

Executive summary of Report No.34 of 2017 - Compliance audit Union Government Loans to Independent Power Producers

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agenci es should not depend entirely on certificates issued by Chartered Accountants but st rengthen their internal controls and credit risk management system to enhance the qualit y of their loan portfolio. However, no policy in REC and PFC was in place to ensure end utilization of funds..................

Chapter 1 - Introduction of Report No.34 of 2017 - Compliance audit Union Government Loans to Independent Power Producers

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-IV : Restructuring of Loans Chapter-V : Conclusion and Recommendations 1.10 Acknowledgement Audit acknowledges the co-operation extended by the managements of REC and PFC and MoP in facilitating the conduct of this audit. 2 (i) M/s RKM Powergen Private Limited,(ii) M/s Lanco Amarkantak Power..................

Chapter 5 - Conclusion and Recommendations of Report No.34 of 2017 - Compliance audit Union Government Loans to Independent

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Report No. 34 of 2017 48 Chapter - V CONCLUSION AND RECOMMENDATIONS 5.1 Conclusion Participation of private sector in power generation grew significantly with the enactment of the Electricity Act, 2003. REC and PFC extended loans to the Independent...

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08 August 2017

Performance

Report No.29 of 2017 - Performance audit Union Government Competitiveness of BHEL in Emerging Markets Reports of Ministry of Heavy Industries and Public Enterprises

29 of 2017 i | P a g e Preface The Performance Audit Report has been prepared under the provisions of Section 19-A of the Comptroller and Auditor General’s (Duti es, Powers and Conditions of Service) Act, 1971, as amended in 1984. The audit has been carried out in line with the Regulations on..................

Sector:

General Sector Ministries and Constitutional Bodies

Chapter 4 - Diversification and Innovation of Report No.29 of 2017 - Performance audit Union Government Competitiveness of BHEL

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Thus, challenge before BHEL was not only to safeguard its core business, but also to focus on diversified areas like defence, solar, wind and water businesses and also involve R&D to attempt breakthrough developments. As such, BHEL Board approved (November 2011) the following strategies: •..................

Annexures of Report No.29 of 2017 - Performance audit Union Government Competitiveness of BHEL in Emerging Markets Reports

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3.7 3.68 6 Timely periodic review meeting to meet L1/L2 schedule 3.2 3.1 3.29 3.6 3.5 3.59 7 Selection of sub-contractors 3.2 3.1 3.3 3.6 3.6 3.59 8 Performance of BHEL sub-contractors 3.2 3.1 3.22 3.6 3.6 3.65 9 Commitment to project milestones (erection) 3.1 3 3.11 3.6 3.5 3.56 10 Technical..................

Preface of Report No.29 of 2017 - Performance audit Union Government Competitiveness of BHEL in Emerging Markets Reports

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Report No. 29 of 2017 i | P a g e Preface The Performance Audit Report has been prepared under the provisions of Section 19-A of the Comptroller and Auditor General’s (Duti es, Powers and..................

Executive summary of Report No.29 of 2017 - Performance audit Union Government Competitiveness of BHEL in Emerging Markets

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In this context, a performance aud it on ‘Competitiveness of BHEL in Emerging Markets’ was carried out. MAJOR AUDIT FINDINGS Power sector continued to account for the bulk (76. 46 per cent to 80.53 per cent) of BHEL’s turnover during the period under review (2011-12 to 2015-16). As..................

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24 March 2017

Financial

Meghalaya

Report No.2 of 2017 - Revenue Sector Government of Meghalaya

of lapsed security deposits 3.9 30 CHAPTER IV- MOTOR VEHICLE RECEIPTS Tax Administration 4.1 32 Internal audit 4.2 32 Results of audit 4.3 32 Performance audit on “Functioning of the Transport Department” 4.4 33 CHAPTER V-FOREST RECEIPTS Tax Administration 5.1 58 Internal audit 5.2 58..................

Sector:

Finance

Annexures of Report No.2 of 2017 - Revenue Sector Government of Meghalaya

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EE, T & T Division, MeECL, Shillong Aug. 2014 to May 2015 4513.91 1005.02 0 0 0 1083338.4 90451.8 0 0 0 1173790.2 391263 782527.2 10. EE, Material Management, Stores, Shillong Mar. 2014 224.93 112.46 0 0 0 53983.2 10121.4 0 0 0 64104.6 21368 42736.6 11. Addl. Chief Engineer ©, New Umtru, HE..................

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04 August 2017

Performance

Report No.31 of 2017 - Performance audit Union Government Levy and collection of Service Tax on Entertainment Sector Reports of Department of Revenue Indirect Taxes – Service Tax

Report \bo. 31 of 2017 (Performance Audit) iii Executive summary We conduc\bed a Performance Audi\b on levy and collec\bion of Service Tax on En\ber\bainmen\b Sec\bor, \bo seek an assurance regardin g adequacy of Service Tax rules and regula\bions rela\bing \bo en\ber\bainmen\b sec\bor and..................

Sector:

Taxes and Duties

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04 August 2017

Performance

Report No.30 of 2017 - Performance audit Union Government Payment of tax by certain companies under special provisions of section 115JB Reports of Department of Revenue – Direct Taxes

Section 115JAA provided for allowance of credit of tax paid by the companies under section 115JA/115JB in subsequent years. We conducted performance audit of ‘Payment of tax b y certain companies under special provision of section 115JB’ also refe rred to as Minimum Alternate Tax (MAT)..................

Sector:

Taxes and Duties |

Finance

Executive Summary of Report No.30 of 2017 - Performance audit Union Government Payment of tax by certain companies under special

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Section 115JAA provided for allowance of credit of tax paid by the companies under section 115JA/115JB in subsequent years. We conducted performance audit of ‘Payment of tax b y certain companies under special provision of section 115JB’ also refe rred to as Minimum Alternate Tax (MAT)..................

Summary of Recommendations of Report No.30 of 2017 - Performance audit Union Government Payment of tax by certain companies

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Report \bo. 30 o\f 2017 (Per\formance Audit) vi Summary o\f Recommendations Systemic issues including ambiguities/lacunae in th e special provisions (a) CBDT may \bike to insert enab\bing \frovisions under E x\f\banation (1) to sub section (2) of...

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04 August 2017

Compliance

Report No.18 of 2017 - Compliance audit Union Government Food Corporation of India Reports of Ministry of Consumer Affairs, Food and Public Distribution

1.1.2 Operational performance The operational activities of FCI may be broadly cl assified under procurement, storage and distribution. 1 The system for distribution of essential commoditi es to the ration card holders through fair price shops. 2 Presently Board is represented by one Chairman..................

Sector:

General Sector Ministries and Constitutional Bodies

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02 August 2017

Performance

Report No.33 of 2017 - Performance audit Union Government Planning and Implementation of Phase III Expansion Project of Mangalore Refinery and Petrochemicals Limited Reports of Petroleum and Natural Gas

of Support Facilities 35 5 Environmental Aspects 41 6 Conclusion and Recommendations 45 Annexures 47 Glossary 57 Abbreviations 59 i Preface This Performance Audit Report of the Comptroller and Auditor General of India has been prepared in accordance with the Performance Audit G uidelines and..................

Sector:

General Sector Ministries and Constitutional Bodies

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24 July 2017

Compliance Performance

Madhya Pradesh

Report No.4 of 2017 - Local Bodies, Government of Madhya Pradesh

33 Tax revenue/non-tax revenue not realised 3.10 33 Temporary advances not adjusted 3.11 34 Fourteenth Finance Commission Grants 3.12 34 Chapter IV: Performance Audit Management of own fund by Municipal Corporations and Municipal Councils including collection of reve nue 4.1 37 Chapter V:..................

Sector:

General Sector Ministries and Constitutional Bodies |

Local Bodies

Chapter 2: Compliance Audit of Report No.4 of 2017 - Local Bodies, Government of Madhya Pradesh

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For creation of assets of Panchayats, State Governm ent provided fund to ZPs/JPs as grants-in-aid under various schemes, suc h as, MGNREGS, Performance Grant, Vidhayak Nidhi , Sansad Nidhi , Jan Bhagidari , etc. As per the delegation of financial powers, GPs were execut ing agency for..................

Chapter 3: An Overview of the Functioning, Accountability Mechanism and Financial Reporting issues of the Urban Local Bodies of

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11 Na gar Parishad: 21 Audit Report on Local Bodies for the year ended 31 March 2016 34 Similarly, non-tax revenue (water charges, license fees, land and building rent etc.) amounting to ` 77.60 crore remained unrealised in 50 ULBs (Appendix–3.6) . Remaining 13 ULBs did not furnish..................

Chapter 4: Performance Audit of Report No.4 of 2017 - Local Bodies, Government of Madhya Pradesh

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Chapter IV: Performance Audit Urban Development and Housing Department 4.1. Management of own fund by Municipal Corporatio ns and Municipal Councils including..................

Chapter 5: Compliance Audit of Report No.4 of 2017 - Local Bodies, Government of Madhya Pradesh

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The main fire station was covering about 87 per cent service area. Further, land at nine various places was earmarked (July 2007) for establishment of fire stations and provision for establishing fire station was also made in the Budg et Estimates for the period 2011-12 to 2014-15. Audit..................

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27 July 2017

Performance

Uttar Pradesh

Report No.4 of 2017 - Contract Management in Road Works,Government of Uttar Pradesh

Report of the Comptroller and Auditor General of India for the year ended 31 March 2016 on Performance Audit of ‘Contract Management in Road Works’ Government of Uttar Pradesh Report No 04 of the year 2017 i TABLE OF CONTENTS Subject..................

Chapter 2 Framework of Rules of Report No.4 of 2017 - Contract Management in Road Works Government of Uttar Pradesh

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Chapter - 2 Framework of Rules Performance Audit Report on Contract Management in Road Works for the year ended 31 March 2016 7 Chapter -2 F ramework of Rules 2.1 Existing..................

Chapter 4 Financial Management and Revision of SOR of Report No.4 of 2017 - Contract Management in Road Works

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sent by Finance Controller to the divisions and the Treasury Officer who sends it to the bank for honouring the cheques issued by the division s. Performance Audit Report on Contract Management in Road Works for the year ended 31 March 2016 24 Scrutiny of records in test -checked divisions..................

Chapter 8 Award of Contracts of Report No.4 of 2017 - Contract Management in Road Works Government of Uttar Pradesh

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1731 days in finali sation of tenders 1 Contract bond no 17/SE/15 -16 of CD -1, Agra (delay of more than 15 months) and 61/SE/15 -16 of CD -1, Unnao. Performance Audit Report on Contract Management in Road Works for the year ended 31 March 2016 62 which ultimately led to delay in completion of..................

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Tamil Nadu

Meghalaya

Madhya Pradesh

Uttar Pradesh